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The Income Summary account has a credit balance of $21,000 after the revenue and expense accounts have been closed. Which of the following is credited

The Income Summary account has a credit balance of $21,000 after the revenue and expense accounts have been closed. Which of the following is credited to close the Income Summary account?

A.

Cost of Goods Sold

B.

Dividends

C.

Sales Revenue

D.

Retained Earnings

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